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They can be made by either baking or frying tortillas. Corn tortillas will dry out and get hard in the oven, which is a good way to make them in a lowfat way. If using flour tortillas you need to fry them.
If you want a shape other than flat, you will need to use a form to hold them in a taco or bowl shape while frying.
Here's more on that tool: http://www.foodista.com/tool/76JP32SZ/taco-shell-form